Section 2-1223 - Audit procedures. - Maryland Statutes

§ 2-1223. Audit procedures.
 

(a)  Access to records.-  

(1) Except as prohibited by the federal Internal Revenue Code, during an examination, the employees or authorized representatives of the Office of Legislative Audits shall have access to and may inspect the records, including those that are confidential by law, of any unit of the State government or of a person or other body receiving State funds, with respect to any matter under the jurisdiction of the Office of Legislative Audits. 

(2) In conjunction with an examination authorized under this subtitle, the access required by paragraph (1) of this subsection shall include the records of contractors and subcontractors that perform work under State contracts. 

(3) The employees or authorized representatives of the Office of Legislative Audits shall have access to and may inspect the records, including those that are confidential by law, of any local school system to perform the audits authorized under § 2-1220 of this subtitle or in accordance with a request for information as provided in § 5-114(d) of the Education Article. 

(b)  Provision of information.- Each officer or employee of the unit or body that is subject to examination shall provide any information that the Legislative Auditor determines to be needed for the examination of that unit or body, or of any matter under the authority of the Office of Legislative Audits, including information that otherwise would be confidential under any provision of law. 

(c)  Enforcement.-  

(1) The Legislative Auditor may issue process that requires an official who is subject to examination to produce a record that is needed for the examination. 

(2) The process shall be sent to the sheriff for the county where the official is located. 

(3) The sheriff promptly shall serve the process. 

(4) The State shall pay the cost of process. 

(5) If a person fails to comply with process issued under this subsection or fails to provide information that is requested during an examination, a circuit court may issue an order directing compliance with the process or compelling that the information requested be provided. 
 

[An. Code 1957, art. 40, §§ 61B, 61C; 1984, ch. 284, § 1; 1992, ch. 598; 1997, ch. 635, § 2; ch. 636, § 2; 2006, ch. 512; 2009, ch. 60, § 5.]